Accounting

Course No.: ACH1131101    Credit(s): 3

Course Description

Accounting is our school oriented discipline basic courses for non accounting majors, the main teaching of accounting are principle and basic accounting methods, and  it makes the students familiar with and master the accounting treatment of quick assets, inventories, financial assets, fixed assets, liabilities, equity, income, expenses and profits and other related business. And this course cultivates the students' ability of understanding and use of accounting information. The purpose of this course is to train students to grasp how to generate accounting information and use accounting information, so it is a professional, teaching content and difficult course.

Course Learning Outcomes

Through this course, students are required to understand and master the basic theory of accounting, basic methods and basic techniques to help non accounting students (accounting information users) understand and use of accounting information, read financial statements, and understand the similarities and differences between accounting discipline and other related disciplines in the learning method, and broaden their knowledge and further learn other related professional courses to lay a good foundation.

Relationship to Other Courses

The prerequisite for this course is Probability Theory and Mathematical Statistics, Linear Algebra and Calculus.

Textbook and Reading Lists

Textbook:

Pinghua Zhou. Accounting - Based on Information Users' Perspective, Chongqing University press, 2016.

Suggested reading lists:

Xiaosu Zhou, Accounting, Dalian press, 2012.

Kemu Li, Financial Case of Chinese Companies, Peking University press, 2006.

Junsheng Wang, Basic Accounting, China Financial and Economic Press, 2002.

ChengCai Xia, Principle of Accounting, Capital University of Economics and Business Press, 2002.

Course Assessment

Course Schedule